{ "coverage": { "by_status": { "ambiguous": 1, "context_only": 0, "direct": 15, "not_found": 6, "partial": 1, "possible": 0 }, "mapped_or_plausible": 16, "requirements_identified": 23 }, "coverage_explanation": "Primary declared-field coverage is 10/13 direct (approximately 77%) and 3/13 not found in current gold. This denominator is based on the 13 rows in the workbook's Target Fields register, which the workbook itself describes as authoritative; that workbook declaration has not been independently approved or reconciled. Prototype-measure coverage is reported separately because the Management P&L sheet is explicitly an illustrative working sheet rather than part of the declared target-field register: 4/7 named metrics are directly observed and 3/7 are not found. Structural matches are strong, but exact business semantics, source lineage, measure DAX, fiscal logic and implementation readiness remain incompletely evidenced.", "limitations": [ "The input is a text-only XLSX rendering. Numeric cells, formulas and other non-text content were intentionally excluded, so no sample amounts, formula outputs, reconciliation results or numeric validation were assessed.", "Workbook content is treated as untrusted declared evidence. The statement that Target Fields is authoritative records workbook intent but does not independently establish client approval, implementation status or precedence over other artefacts.", "Current gold is bounded to the discovered current-state and method pages. A not-found result means not observed within that boundary, not proven absent across the client's broader estate.", "Exact DAX expressions were not available in current gold, limiting validation of measure filters, signs, account classification and budget behavior.", "Current gold does not provide source-system lineage sufficient to validate the workbook's planned-source column.", "Synthetic working-sheet and reference values illustrate intended grain or domains only and were not treated as production data, complete code lists or reconciled balances.", "The workbook's AccountType definition says revenue or expense, while its synthetic chart includes Asset, Liability and Equity; this internal inconsistency requires clarification.", "The current model contains hidden automatic date tables in addition to the explicit Calendar table, and the intended date-table strategy is not established.", "No production security, row-level access, refresh, data-quality, historical hierarchy, exchange-rate or budget-version requirements are established by the supplied workbook text." ], "report_markdown": "# Workbook-to-current-gold assessment\n\n## Apparent requirement\n\nThe workbook appears to request an extension of a small finance ledger model for management analysis. Its declared register contains account, calendar and ledger attributes, with three notable management enrichments: account group, cost centre and transaction currency (`Target Fields!B2:J14`). The illustrative sheets additionally describe a July-start fiscal calendar, posting-level ledger analysis and a management P&L prototype (`Fiscal Calendar!A1:A2`, `Ledger Sample!A1:A3`, `Management P&L!A1:D10`).\n\nThe workbook states that **Target Fields** is its authoritative register and that working-sheet records and formulas are synthetic illustrations (`Read Me!A8:B10`). This is evidence of workbook intent, not independent approval or proof of implementation.\n\n## Coverage of the declared target-field register\n\n| Result | Count | Requirements |\n|---|---:|---|\n| Direct | 10 | AccountKey, AccountName, AccountType; Calendar DateKey, Date, FiscalMonth; Ledger DateKey, AccountKey, SignedAmount, IsAdjustment |\n| Not found | 3 | AccountGroup, CostCentre, CurrencyCode |\n\nAll ten direct fields are explicitly present in the observed current semantic model [fde-finance.current-model]. The three enrichment fields are not listed among the observed business-facing columns [fde-finance.current-model]. In line with the evidence method, this means **not found in the available discovered landscape**, not proven absent elsewhere [fde-finance.evidence-method].\n\n### Directly mapped declared fields\n\n- `Account.AccountKey`, `Account.AccountName`, and `Account.AccountType` map by exact qualified name and compatible declared/observed data type [fde-finance.current-model].\n- `Calendar.DateKey`, `Calendar.Date`, and `Calendar.FiscalMonth` map by exact qualified name and compatible declared/observed data type [fde-finance.current-model].\n- `Ledger.DateKey`, `Ledger.AccountKey`, `Ledger.SignedAmount`, and `Ledger.IsAdjustment` map by exact qualified name and compatible declared/observed data type [fde-finance.current-model].\n- The requested foreign-key pattern is directly observed through active many-to-one relationships from `Ledger.DateKey` to `Calendar.DateKey` and from `Ledger.AccountKey` to `Account.AccountKey` [fde-finance.current-model].\n\nThese are structural mappings. Current gold does not provide source lineage or enough semantic detail to prove every workbook business definition, and exact measure DAX was unavailable [fde-finance.evidence-method; fde-finance.current-model].\n\n### Declared enrichments not found\n\n- `Ledger.CostCentre` is required for operating-area accountability but is not among the observed Ledger columns [fde-finance.current-model].\n- `Ledger.CurrencyCode` is required for transaction-currency analysis but is not among the observed Ledger columns [fde-finance.current-model].\n- `Account.AccountGroup` is required for management roll-ups but is not among the observed Account columns [fde-finance.current-model].\n\nThe synthetic/reference values such as `CC100`, `AUD`, `NZD`, `People` and `Corporate Services` illustrate intended domains only; they do not prove production master data or permitted-value completeness (`Reference Data!A1:C4`, `Chart of Accounts!C3:D13`, `Ledger Sample!E3:F15`).\n\n## Prototype P&L concepts\n\nThe Management P&L sheet is described as a formula-driven prototype rather than the authoritative register (`Read Me!B8`, `Management P&L!A1:A2`). Its named metrics nevertheless provide useful report-behaviour context:\n\n| Prototype metric | Mapping | Evidence |\n|---|---|---|\n| Actual Revenue | Direct | Exact current measure `Metrics.Actual Revenue` [fde-finance.current-model] |\n| Actual Expenses | Not found | No measure with this name is listed in current gold [fde-finance.current-model] |\n| Actual Net | Direct | Exact current measure `Metrics.Actual Net` [fde-finance.current-model] |\n| Budget Revenue | Not found | No measure with this name is listed in current gold [fde-finance.current-model] |\n| Budget Expenses | Not found | No measure with this name is listed in current gold [fde-finance.current-model] |\n| Budget Net | Direct | Exact current measure `Metrics.Budget Net` [fde-finance.current-model] |\n| Net Variance | Direct | Exact current measure `Metrics.Net Variance`, described in gold as actual net less budget net [fde-finance.current-model] |\n\nThe audit did not return exact DAX, so the prototype's detailed sign and calculation behavior cannot be validated from gold even for exact-name measure matches [fde-finance.current-model]. Numeric examples and workbook formulas were deliberately excluded from the supplied text and have not been inferred.\n\n## Calendar and model design observations\n\nThe workbook illustrates daily calendar grain and says the fiscal year starts in July (`Fiscal Calendar!A1:A2`). The current model contains `Calendar.DateKey`, `Calendar.Date` and `Calendar.FiscalMonth`, so calendar support is partial; current gold does not establish the July fiscal-year boundary [fde-finance.current-model]. Current gold also flags that `Calendar.FiscalMonth` is configured to summarise by Sum and that explicit and automatic date tables coexist, both requiring review [fde-finance.current-model].\n\n## Overall conclusion\n\nThe core ledger star and most foundational fields already map well to current gold, but the workbook's management-extension value is concentrated in three requested enrichments that are not currently observed. The prototype P&L is partly represented by current measures, though three component measures are not found and the unavailable DAX prevents behavioral validation. Before solution design, the client should confirm enrichment grain and ownership, reporting-versus-transaction currency semantics, budget source and dimensionality, fiscal-calendar rules, and whether the prototype metrics are mandatory production requirements.", "requirements": [ { "confidence": 0.83, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Daily fiscal calendar with fiscal year starting in July", "questions": [ "Is July 1 always the fiscal-year boundary, and are 4-4-5, week, period or adjustment-period rules needed?", "What date range must the production calendar cover beyond the stated planning horizon?", "Should the explicit Calendar replace Power BI automatic date tables?" ], "rationale": "The current model has a Calendar table with DateKey, Date and FiscalMonth and a relationship from Ledger. However, current gold does not establish daily completeness, the July fiscal-year boundary, fiscal-year labels or FY2026\u2013FY2027 coverage.", "requirement_id": "CAL-01", "source_cells": [ { "coordinate": "A1:C3", "sheet": "Fiscal Calendar" }, { "coordinate": "B6", "sheet": "Read Me" } ], "status": "partial" }, { "confidence": 0.9, "gold_page_ids": [ "fde-finance.current-model", "fde-finance.evidence-method" ], "label": "Planned source and ownership expectations for required fields", "questions": [ "Are the listed planned sources approved systems of record or workshop hypotheses?", "Who owns source-to-model mapping, data quality and sign-off for each enrichment?", "Is Reporting Transformation the accountable product owner or only the workbook preparer?" ], "rationale": "The workbook names business owners and planned source categories, but current gold documents model objects rather than approved source-system lineage. Import storage alone does not establish the physical source, transformation owner or production readiness.", "requirement_id": "GOV-01", "source_cells": [ { "coordinate": "G2:J14", "sheet": "Target Fields" }, { "coordinate": "A4:B6", "sheet": "Read Me" } ], "status": "ambiguous" }, { "confidence": 0.94, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Actual Revenue measure", "questions": [ "Does the current DAX use AccountType, AccountGroup or a fixed account mapping, and does it implement the stated positive sign convention?" ], "rationale": "An exact current measure Metrics.Actual Revenue is observed. Exact DAX was unavailable, so filtering to product and service accounts and positive sign behavior cannot be validated.", "requirement_id": "MPL-01", "source_cells": [ { "coordinate": "A4:D4", "sheet": "Management P&L" } ], "status": "direct" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model", "fde-finance.evidence-method" ], "label": "Actual Expenses measure", "questions": [ "Is Actual Expenses required as a reusable production measure or only as a displayed P&L row?", "Should expenses return negative signed values or positive presentation values?" ], "rationale": "The prototype names Actual Expenses, but no exact current measure is listed in gold. It may be derivable from Ledger and Account, but implementation cannot be assumed.", "requirement_id": "MPL-02", "source_cells": [ { "coordinate": "A5:D5", "sheet": "Management P&L" } ], "status": "not_found" }, { "confidence": 0.95, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Actual Net measure", "questions": [ "Can the current Actual Net definition and sign convention be supplied for validation?" ], "rationale": "An exact current measure Metrics.Actual Net is observed and described as net actual result. Exact DAX is unavailable, so the prototype rule of revenue plus signed expenses cannot be tested.", "requirement_id": "MPL-03", "source_cells": [ { "coordinate": "A6:D6", "sheet": "Management P&L" } ], "status": "direct" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model", "fde-finance.evidence-method" ], "label": "Budget Revenue measure", "questions": [ "What is the approved budget source, grain, version/scenario structure and refresh process?", "Is Budget Revenue required as a reusable measure or only a P&L row?" ], "rationale": "The prototype names Budget Revenue, but no exact current measure is listed in gold. The workbook calls it a workshop planning assumption and supplies no visible production source design.", "requirement_id": "MPL-04", "source_cells": [ { "coordinate": "A7:D7", "sheet": "Management P&L" } ], "status": "not_found" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model", "fde-finance.evidence-method" ], "label": "Budget Expenses measure", "questions": [ "What is the approved budget source and should budget expenses follow ledger sign or presentation sign?", "Is Budget Expenses required as a reusable measure or only a P&L row?" ], "rationale": "The prototype names Budget Expenses, but no exact current measure is listed in gold. The workbook calls it a workshop planning assumption and does not establish production implementation.", "requirement_id": "MPL-05", "source_cells": [ { "coordinate": "A8:D8", "sheet": "Management P&L" } ], "status": "not_found" }, { "confidence": 0.92, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Budget Net measure", "questions": [ "What current data feeds Budget Net, given that no budget table or component measures are documented in gold?", "Can the Budget Net DAX and source lineage be supplied?" ], "rationale": "An exact current measure Metrics.Budget Net is observed. Exact DAX and its underlying budget data source were not returned, so the stated budget-revenue-plus-expenses behavior is not validated.", "requirement_id": "MPL-06", "source_cells": [ { "coordinate": "A9:D9", "sheet": "Management P&L" } ], "status": "direct" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Net Variance measure with favourable-positive convention", "questions": [ "Does favourable-positive hold for every P&L line, or only for net result?", "Can the current DAX and formatting be supplied for validation?" ], "rationale": "An exact current measure Metrics.Net Variance is observed and gold describes it as actual net less budget net, matching the workbook calculation text. Exact DAX and favourable-positive behavior remain unverified.", "requirement_id": "MPL-07", "source_cells": [ { "coordinate": "A10:D10", "sheet": "Management P&L" } ], "status": "direct" }, { "confidence": 0.98, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger filtered by Account and Calendar keys", "questions": [ "Are there requirements for unknown-member handling or postings with missing account/date keys?" ], "rationale": "Current gold directly observes active one-direction many-to-one relationships from Ledger.DateKey to Calendar.DateKey and Ledger.AccountKey to Account.AccountKey, consistent with the workbook's foreign-key declarations and illustrative grains.", "requirement_id": "REL-01", "source_cells": [ { "coordinate": "E8:E9", "sheet": "Target Fields" }, { "coordinate": "A2:B3", "sheet": "Ledger Sample" }, { "coordinate": "A2:A3", "sheet": "Chart of Accounts" }, { "coordinate": "A2:C3", "sheet": "Fiscal Calendar" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountKey stable account identifier", "questions": [], "rationale": "The observed model contains Account.AccountKey with Int64 type, exactly matching the declared table, column and type. Structural alignment does not independently prove the full business definition or planned-source lineage.", "requirement_id": "TF-01", "source_cells": [ { "coordinate": "B2:I2", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountName finance display name", "questions": [], "rationale": "The observed model contains Account.AccountName with String type, exactly matching the declared table, column and type.", "requirement_id": "TF-02", "source_cells": [ { "coordinate": "B3:I3", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.94, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountType classification", "questions": [ "Should AccountType cover the full balance-sheet and P&L domain shown in the synthetic chart, or only the stated revenue/expense classification?" ], "rationale": "The observed model contains Account.AccountType with String type. The workbook describes it as revenue-or-expense classification, while its synthetic chart also shows Asset, Liability and Equity values; the field mapping is direct but the intended domain definition needs clarification.", "requirement_id": "TF-03", "source_cells": [ { "coordinate": "B4:I4", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.96, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.DateKey in YYYYMMDD form", "questions": [ "Should YYYYMMDD encoding be validated as a formal data-quality rule?" ], "rationale": "The observed model contains Calendar.DateKey with Int64 type. Gold confirms the structural field but does not verify that every value follows YYYYMMDD encoding.", "requirement_id": "TF-04", "source_cells": [ { "coordinate": "B5:I5", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.Date posting calendar date", "questions": [], "rationale": "The observed model contains Calendar.Date with DateTime type and date formatting, exactly matching the declared object and type.", "requirement_id": "TF-05", "source_cells": [ { "coordinate": "B6:I6", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.98, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.FiscalMonth number", "questions": [ "Should FiscalMonth be configured as Do not summarize, and what are its valid values and sorting rules?" ], "rationale": "The observed model contains Calendar.FiscalMonth with Int64 type. Gold notes that it currently summarises by Sum, which is likely inappropriate for a month-number attribute.", "requirement_id": "TF-06", "source_cells": [ { "coordinate": "B7:I7", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.DateKey posting-date foreign key", "questions": [], "rationale": "The observed model contains Ledger.DateKey with Int64 type and an active many-to-one relationship to Calendar.DateKey.", "requirement_id": "TF-07", "source_cells": [ { "coordinate": "B8:I8", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.AccountKey account foreign key", "questions": [], "rationale": "The observed model contains Ledger.AccountKey with Int64 type and an active many-to-one relationship to Account.AccountKey.", "requirement_id": "TF-08", "source_cells": [ { "coordinate": "B9:I9", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.93, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.SignedAmount in reporting currency", "questions": [ "What is the reporting currency, where is translation performed, and is SignedAmount stored pre-translated or calculated?", "What is the authoritative debit/credit and revenue/expense sign convention?" ], "rationale": "The observed model contains Ledger.SignedAmount with Decimal type and currency formatting. Gold does not independently establish that the stored amount is consistently translated into a single reporting currency or validate its sign convention.", "requirement_id": "TF-09", "source_cells": [ { "coordinate": "B10:I10", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.IsAdjustment flag", "questions": [ "Which posting types qualify as late or manual adjustments, and is the flag source-provided or derived?" ], "rationale": "The observed model contains Ledger.IsAdjustment with Boolean type, exactly matching the declared object and type. Gold does not validate the workbook's late-or-manual-adjustment classification rule.", "requirement_id": "TF-10", "source_cells": [ { "coordinate": "B11:I11", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model", "fde-finance.evidence-method" ], "label": "Ledger.CostCentre for operating-area accountability", "questions": [ "Is CostCentre an attribute on each posting, and can postings have allocations across multiple cost centres?", "Is a separate Cost Centre dimension required, with names, hierarchy, effective dates and ownership?" ], "rationale": "CostCentre is explicitly required in the register and illustrated in synthetic data, but it is not among the four observed Ledger columns. This is bounded non-observation, not proof of estate-wide absence.", "requirement_id": "TF-11", "source_cells": [ { "coordinate": "B12:J12", "sheet": "Target Fields" }, { "coordinate": "A1:A4", "sheet": "Reference Data" }, { "coordinate": "E3:E15", "sheet": "Ledger Sample" } ], "status": "not_found" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model", "fde-finance.evidence-method" ], "label": "Ledger.CurrencyCode for transaction-currency analysis", "questions": [ "Is CurrencyCode the original transaction currency, document currency or ledger currency?", "Is a transaction-currency amount also required in addition to SignedAmount in reporting currency?", "Which exchange-rate type, date and source should support translation?" ], "rationale": "CurrencyCode is explicitly required and illustrated with synthetic ISO-like codes, but it is not among the observed Ledger columns. No transaction amount or exchange-rate field is declared, so the complete analytical design remains unclear.", "requirement_id": "TF-12", "source_cells": [ { "coordinate": "B13:J13", "sheet": "Target Fields" }, { "coordinate": "C1:C4", "sheet": "Reference Data" }, { "coordinate": "F3:F15", "sheet": "Ledger Sample" } ], "status": "not_found" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model", "fde-finance.evidence-method" ], "label": "Account.AccountGroup for management roll-ups", "questions": [ "Is AccountGroup a single stable attribute or part of a multi-level, versioned management hierarchy?", "Who approves mappings and how should unmapped or multiply mapped accounts be handled?" ], "rationale": "AccountGroup is explicitly required and illustrated in synthetic account/reference data, but it is not among the observed Account columns. This is bounded non-observation.", "requirement_id": "TF-13", "source_cells": [ { "coordinate": "B14:J14", "sheet": "Target Fields" }, { "coordinate": "C3:D13", "sheet": "Chart of Accounts" }, { "coordinate": "B1:B4", "sheet": "Reference Data" } ], "status": "not_found" } ], "review_flags": [ { "priority": 1, "queue_name": "client_question", "reason": "Transaction-currency analysis is explicitly required, but CurrencyCode is not observed and the workbook does not declare a transaction amount or exchange-rate design.", "subject": "TF-12" }, { "priority": 2, "queue_name": "client_question", "reason": "Cost-centre enrichment is required for accountability but is not observed; grain, hierarchy and allocation behavior must be established.", "subject": "TF-11" }, { "priority": 3, "queue_name": "client_question", "reason": "AccountGroup is required for management roll-ups but is not observed; hierarchy ownership and versioning need confirmation.", "subject": "TF-13" }, { "priority": 4, "queue_name": "scope", "reason": "Budget Revenue is named only in the prototype, not the target register, and no approved budget source is evidenced.", "subject": "MPL-04" }, { "priority": 5, "queue_name": "scope", "reason": "Budget Expenses is named only in the prototype, not the target register, and no approved budget source is evidenced.", "subject": "MPL-05" }, { "priority": 6, "queue_name": "scope", "reason": "Confirm whether Actual Expenses must be implemented as a reusable measure or is only a prototype presentation row.", "subject": "MPL-02" }, { "priority": 7, "queue_name": "evidence_research", "reason": "Budget Net exists in gold despite no documented budget table or component measures; obtain DAX and source lineage.", "subject": "MPL-06" }, { "priority": 8, "queue_name": "revalidation", "reason": "Exact-name measures map directly, but unavailable DAX prevents validation of account filters and sign conventions.", "subject": "MPL-01/MPL-03/MPL-07" }, { "priority": 9, "queue_name": "consultant_review", "reason": "Confirm July fiscal rules, production date range and whether automatic date tables should be disabled in favor of the explicit Calendar.", "subject": "CAL-01" }, { "priority": 10, "queue_name": "consultant_review", "reason": "FiscalMonth is observed but configured to summarise by Sum, likely requiring metadata correction.", "subject": "TF-06" }, { "priority": 11, "queue_name": "client_question", "reason": "Clarify whether planned sources and owners are approved or remain workshop assumptions.", "subject": "GOV-01" }, { "priority": 12, "queue_name": "consultant_review", "reason": "Validate the workbook-declared authority of Target Fields and resolve the AccountType definition inconsistency before baselining scope.", "subject": "workbook" }, { "priority": 13, "queue_name": "revalidation", "reason": "Revalidate exact-name field mappings against source lineage, value domains and business definitions before treating them as semantically complete.", "subject": "direct structural mappings" } ], "summary": "The workbook declares 13 required target columns for a management-finance extension. Within the available current-gold boundary, 10 of 13 target columns map directly by table and column name to the observed model, while three requested enrichment columns\u2014Ledger.CostCentre, Ledger.CurrencyCode and Account.AccountGroup\u2014are not found. Separately, the Management P&L prototype names seven metrics: four are directly observed as current measures (Actual Revenue, Actual Net, Budget Net and Net Variance), while Actual Expenses, Budget Revenue and Budget Expenses are not found. The existing model also directly supports the requested Account/Calendar-to-Ledger relationship pattern. A July-start fiscal-calendar intent is only partially supported because Calendar.DateKey, Date and FiscalMonth exist, but the current gold does not establish the fiscal-year start rule. All non-observations are bounded to the available discovered landscape and are not proof of enterprise-wide absence." }